University thesis:
Dissertation, Georg-August-Universität Göttingen, 2023
Footnote:
Description:
On the occasion of the property tax reform, this study deals with the economic significance of property tax A – status January 2023. The focus is on forestry enterprises in the Lower Saxony State Forests on the one hand and model enterprises on the other. Based on these enterprises, the relevant changes in value and the expected changes in the burden of the land tax reform are analysed. A comparison is also made with the significance of property tax A for land used for agriculture. In addition, any tax effects of the land tax A are subject of the study. Against the background of the propert...